Maryland
Assessment

Procedures
Manual

CATEGORY:

HOMEOWNERS' TAX CREDIT

012

SUBJECT:

AGRICULTURAL LIMITED LIABILITY COMPANY

180

TOPIC:

CONTINUED ELIGIBILTIY

010

Date Issued
8/20/2004

Revision #1
6/1/05

 

001: Procedures
004: Owners
008: Taxable Property
009: Exemptions
012: Credits
014: Valuation
018: Operating Property
of Utilities and Railroads
019: Real Property
029: Notices
045: Assessment Records
067: Allowances and
Removal
229: Maryland Tax Court
232: Administration
255: Appeals
300: Triennial Assessments
350: Personal Property
375: Personal Property
 
Alphabetical Index
Numerical Index
 


In order for properties owned by Agricultural Limited Liability Companies or Agricultural Limited Liability Partnerships to continue to be eligible for the Homestead Tax Credit, the original grantor must continue to reside on the property.

Property owners are required to complete an affidavit upon the request of the Department to continue to receive the Homestead Tax Credit.

An affidavit may be requested if the Department believes that the owner no longer resides on the property. The Department shall request an affidavit each reassessment cycle.

 

Attachments:  1

 

 

SDAT Home
Previous Next Updates